{
  "id": "EXCL_NONRESIDENT_BANK_DEPOSITS",
  "name": "U.S. Bank Deposit Estate Tax Exclusion",
  "category": "deduction",
  "jurisdiction": "federal",
  "eligibility_type": "opportunity",
  "eligibility": {
    "description": "Nonresident non-citizens holding deposits with U.S. banking institutions or foreign branches of U.S. banks, provided interest is not effectively connected to a U.S. trade or business.",
    "requires_entity_type": null,
    "min_age": null,
    "max_age": null
  },
  "parameters": {},
  "entity_specific": false,
  "entity_types": null,
  "conflicts": [],
  "actionability": {
    "retroactive_status": "deadline_passed",
    "retroactive_note": "Action required during tax year — verify if still applicable",
    "forward_status": "available"
  },
  "description": "Certain bank deposits and debt obligations generating portfolio interest are excluded from the U.S. gross estate for nonresident non-citizens.",
  "irc_reference": "IRC §2105(b)",
  "deadline": "",
  "savings_potential": "high",
  "benefits": "investor",
  "discovered_by": "discovery_engine_v1",
  "calculator_implemented": false
}